A division bench of the Delhi High Court has directed the National Faceless Assessment Center to conduct the assessment proceedings afresh since the assessee could not file objection to the income tax notice due to technical glitches in the e-filing portal.
A bench of Justice Manmohan and Justice Subramonium Prasad was considering a writ petitioner wherein the petitioner, Mr. Ankit Kaul contended that without any fault attributable to the Petitioner, he was prevented from duly submitting his respons on the E-filling Portal under National Faceless Assessment Scheme as the “Submit Response Tab” was disabled. He stated that the Petitioner instead furnished the necessary details along with documents as attachments through an E-mail dated 24th March, 2022 at 06:43 PM to the Respondent. It was further contended that though the respondent refused to take the email on record, it asked the petitioner to raise its grievance by writing an email to efilingwebmanager@incometax.gov.in.
Granting relief to the petitioner, the division bench observed that “In the present instance, since, the petitioner, due to technical glitch, has not been able to file his response/written submission, the impugned order dated 29th March, 2022 is set aside. However, the Respondent is directed to re-file its reply dated 24th March, 2022 with the National Faceless Appeal Centre [NFAC] within a week. The Respondent is directed to pass a fresh assessment order within six weeks thereafter in accordance with law.”
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